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Kim, J.H. and Im, C.C. (2017) “Reported Profits And Effective Tax Rate Following Accounting Standards Changes Analysis Of Consolidated Financial Statements And Separate Financial Statements”, Journal of Applied Business Research, 33(6). Available at: https://journals.klalliance.org/index.php/JABR/article/view/354 (Accessed: 30 August 2026).

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